John Mark Hicks argues persuasively that Luke’s fondness for numbers is part of the theological purpose of Acts. His article Numerical Growth In The Theology of Acts: The Role Of Pragmatism, Reason and Rhetoric explores the issue in depth. He concludes that Luke is not simply recording numbers as a matter of historical record but as an integral part of the overall argument of Acts.
Hicks, J. M. (1997). Numerical Growth in the Theology of Acts: The Role of Pragmatism, Reason and Rhetoric. Journal of the American Society for Church Growth, 8(2), 19-38. Retrieved from https://digitalarchives.apu.edu/jascg/vol8/iss2/3